Identification number of the parent entity (in the case of groups made up of subsidiaries only)

All entities that mark the box [00010] "Entity dependent on tax group" on page 1 of form 200, in the case of groups whose parent entity resides abroad or is subject to regional regulations, they must record in the "Tax group" section on page 1 bis, the identification number of the parent entity of the group to which they belong.

In the event that the entity is not a resident in Spanish territory and does not have an assigned NIF in Spain, the following must be recorded: equivalent to the NIF of the country of residence, preceded by the two letters of the code ISO of said country (the list of countries and territories and ISO code(figure at the end of Chapter 3 of this Manual).